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HMRC internal manual

National Insurance Manual

Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out and not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement

Regulation 6, SS(C)R 2001

NICs are calculated based on the shortest earnings period for the not contracted-out employment(s).

Example 1

If a person with an APP has two jobs in which one is contracted-out with a weekly earnings period and the other is not contracted-out with a monthly earnings period, the earnings period for NICs purposes is monthly.

Example 2

If a person has three jobs in which one is contracted-out employment with a monthly earnings period, one is not contracted-out with a weekly earnings period, and the third is not contracted-out with a four-weekly earnings period, the earnings period for NICs purposes is weekly.